1NPR 2026

[NoWi21]

Is the 1NPR form for this year available yet? My residency has been in Michigan for this entire year but I work in Wisconsin. To my knowledge, I should only have to pay income tax to my Michigan residence due to the reciprocity agreement between the two states. My federal return was $551 but I owe $1,709 to Wisconsin and $59 to Michigan. I filed a non-resident Wisconsin return and can’t find where I can fill out the 1NPR form for this year or if it is even available yet

[AmyC]

1. Yes, the nonresident/part-year form 1-NPR is available. You can check forms availability each year here. Choose online or which desktop version.

2. Reciprocity does exist and you want to give the W-220 form to your employer to stop withholding WI taxes. Once you are being taxed correctly, you will not need to file a WI return at all - in the future.

3. Owe WI is incorrect. Your WI income should be zero with a full refund. In the WI return: 

• in step by step mode for desktop or using online, complete your WI return
• be sure you have marked your legal residence as MI for the full year. 
• as you go through the WI return, look for a screen that says Wages exempt from income 
• enter your full WI wages.

4. You do owe MI for the full amount this year. Next year, when the proper MI tax is withheld, you won't have the problem.